BOE Meeting - June 22nd 2026

This Sheridan County Wyoming Board of Equalization meeting held on June 22, 2026, primarily addressed a property tax valuation dispute involving agricultural land classification and precipitation data used for assessment. The appellant, Dustin Bates, challenged the accuracy and currency of the precipitation maps and land resource area (LRA) classifications used by the Department of Revenue, arguing that outdated data from 1960-1990 unfairly affected his property's tax classification. The county assessor defended the use of the Department of Revenue's official and uniformly applied mapping standards, noting assessors lack authority to alter these classifications. The board discussed the possibility of sending a letter to the Department of Revenue encouraging updates to the mapping data to aid fairer assessments statewide. Ultimately, the board voted to deny the protest, affirming the assessor's 2026 valuation, while acknowledging the appellant's concerns and the limitations of their jurisdiction.